VALSALA RAJ, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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WP(C)/3438/2020HC KeralaKLHC01009419202002 March 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL14 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court noted that the petitioners had already preferred appeals against the assessment orders in January 2020 and subsequently filed the writ petitions in February 2020, challenging the same orders. Confronted with the maintainability of the writ petitions, the learned counsel for the petitioners sought leave to withdraw the writ petitions. The Court granted liberty to the petitioners to take up all the pleas and submissions raised in Ext.P7, in addition to what was stated in the grounds of appeal pending before the Commissioner of Income Tax. The Court also directed that if an application for interim stay is pressed, the appellate authority shall decide it expeditiously within 15 days of receiving a certified copy of the order. The writ petitions were dismissed as withdrawn.

What were the facts?

The petitioners, Varun Raj, M.K. Rajendran Pillai, Arun Raj Pillai, and Valsala Raj, filed four writ petitions challenging assessment orders passed by the Assistant Commissioner of Income Tax. The assessment orders were challenged on grounds including violation of natural justice and resort to provisions of Section 153(d) of the Income Tax Act. Appeals against these assessment orders had already been preferred in January 2020, but the petitioners subsequently filed these writ petitions in February 2020 challenging the same orders. The revenue was represented by the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Joint Commissioner of Income Tax.

What were the issues?

1. Whether the writ petitions are maintainable when statutory appeals against the assessment orders have already been preferred and are pending before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioners sought leave to withdraw the writ petitions with liberty to raise all pleas and submissions, including those in Ext.P7, in addition to the grounds already stated in their pending appeals before the Commissioner of Income Tax. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the maintainability of the writ petitions. However, the court's decision implies a concern about the maintainability of a writ petition when a statutory appeal is available and has been filed.

Which sections of the Income-tax Act were involved?

153(d)

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

WP(C).No.3377 OF 2020
WP(C).3390/2020
WP(C).3423/2020
WP(C).3438/2020

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3377 OF 2020(V) PETITIONER/S: VARUN RAJ, AGED 32 YEARS, S/O. M K RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU, KULANADA, PANDALAM P.O, PATHANAMTHITTA BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOLLAM, KERALA 620 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANNATHAPURAM 695 003 **ADDRESS OF R2 IS CORRECTED AS THE COMMISSIONER OF INCOME TAX(APPEALS), 28/243, “POORNIMA”, PANAMPILLY NAGAR, KOCHI - 682036 AS PER ORDER DATED 02.03.2020 IN I.A.NO.2/2020 IN W.P.C.NO.3377/2020 3 THE JOINT COMMISSIOENR OF INCOME TAX, CENTRAL RANGE, 4TH FLOOR ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003

SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, ALONG WITH WP(C).3390/2020(W), WP(C).3423/2020(C), WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3390 OF 2020(W) PETITIONER/S: M.K.RAJENDRAN PILLAI, AGED 67 YEARS, S/O.PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P.O., PATHANAMTHITTA. BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOLLAM, KERALA-620 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3423/2020(C), WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3423 OF 2020(C) PETITIONER/S: ARUN RAJ PILLAI., AGED 30 YEARS, S/O. M.K. RAJENDRAN PILLAI, RAJAVALSAM PANAGADU, KULANADA, PANDALAM P.O. PATHANAMTHITTA. BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKARBHAVAN, KOLLAM, KERALA 620 001. 2 THE COMMISIONER OF INCOME TAX (APPEALS), AYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 3 THE JOINT COMMISSIONER OF INCOME TAX CENTRAL RANGE, 4TH FLOOR, ANNEXE AAYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3390/2020(W), WP(C).3438/2020(D), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941 WP(C).No.3438 OF 2020(D) PETITIONER/S: VALSALA RAJ, AGED 57 YEARS, W/O.M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANAGADU, KULANADA, PANDALAM P.O., PATHANAMTHITTA. BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOLLAM, KERALA. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 3 THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2020, ALONG WITH WP(C).3377/2020(V), WP(C).3390/2020(W), WP(C).3423/2020(C), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 5 JUDGMENT [ WP(C).3377/2020, WP(C).3390/2020, WP(C).3423/2020, WP(C).3438/2020 ] Dated this the 2nd day of March 2020 Petitioners have raised many pleas for challenging the assessment orders including the violation of natural justice as well as resort to certain provisions of Section 153(d) of the Income Tax Act. Concededly against the order of assessment, appeals have been preferred in the month of January 2020. Despite that, challenged the same very orders through this instant petition in February 2020. Having confronted with the maintainability of the writ petition, learned counsel appearing on behalf of the petitioner seeks the leave of this court for withdrawal of the writ petition with liberty to take up all the pleas and submissions raised in Ext.P7, over and above what has been stated in the grounds of appeal pending before the Commissioner of Income Tax. The liberty aforementioned is fair and honest

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 6 accordingly accorded. 2. As far as the interim prayer is concerned, petitioners can always press the application for interim stay. In case such application is pressed, the concerned appellate authority shall decide as expeditiously as possible, within a period of 15 days from the date of receipt of the certified copy of the order. The writ petitions are dismissed as withdrawn. Sd/- AMIT RAWAL JUDGE uu 02.03.2020

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 7 APPENDIX OF WP(C) 3377/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2008-09 ALONG WITH DEMAND NOTICE EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY 2009-10 ALONG WITH DEMAND NOTICE EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2010-11 ALONG WITH DEMAND NOTICE EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2011-12 ALONG WITH DEMAND NOTICE EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 19-12- 2019 ISSUED BY THE 1ST RESPONDENT FOR AY-2008-09 EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 19-12- 2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009-10 EXHIBIT P5 B TRUE COPY OF THE NOTICE DATED 19-12- 2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010-11 EXHIBIT P5 C TRUE COPY OF THE NOTICE DATED 19-12- 2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011-12 EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27-12-2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12 EXHIBIT P7 TRUE COPY OF THE APPEAL FOR AY 2008- 09 E-FILED ON BEFORE THE 2ND RSPONDENT EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2009- 10 E-FILED ON BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 8 EXHIBIT P7 B TRUE COPY OF THE APPEAL FOR AY 2010- 11 E-FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 C TRUE COPY OF THE APPEAL FOR AY 2011- 12 E-FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITION FILED FOR AY 2008-09 TO 2011-12 BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 9 APPENDIX OF WP(C) 3390/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2010-11 ALONG WITH DEMAND NOTICE. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY 2011-12 ALONG WITH DEMAND NOTICE. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008- 09. EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 200-10. EXHIBIT P5 B TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010- 11. EXHIBIT P5 C TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011- 12. EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12. EXHIBIT P7 TRUE COPY OF THE APPEAL FOR AY 2008-09 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE APPEAL FOR AY 2009-10 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 B TRUE COPY OF THE APPEAL FOR AY 2010-11 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 C TRUE COPY OF THE APPEAL FOR AY 2011-12 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITION

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 10 FILED FOR AY 2008-09 TO 2011-12 BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 11 APPENDIX OF WP(C) 3423/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY- 2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY- 2009-10 ALONG WITH DEMAND NOTICE EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY- 2010-11 ALONG WITH DEMAND NOTICE EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY- 2011-12 ALONG WITH DEMAND NOTICE EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008- 09. EXHIBIT P5 (A) TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009- 10. EXHIBIT P5 (B) TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010- 11. EXHIBIT P5 C TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011- 12. EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008-09 TO 2011-12. EXHIBIT P7 TRUE COPY OF THE APPEAL FOR AY 2008-09 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 (A) TRUE COPY OF THE APPEAL FOR AY 2009-10 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 (B) TRUE COPY OF THE APPEAL FOR AY 2010-11 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7 (C) TRUE COPY OF THE APPEAL FOR AY 2011-12 E- FILED ON BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 12 EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITION FILED FOR AY 2008-09 TO 2011 -12 BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 13 APPENDIX OF WP(C) 3438/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY- 2008-09 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY- 2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY- 2009-10 ALONG WITH DEMAND NOTICE. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT AY- 2011-12 ALONG WITH DEMAND NOTICE. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2008- 09. EXHIBIT P5(A) TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2009- 10. EXHIBIT P5(B) TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2010- 11. EXHIBIT P5(C) TRUE COPY OF THE NOTICE DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY 2011- 12. EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT FOR AY-2008-09 TO 2011-12. EXHIBIT P7 TRUE COPY OF THE APPEAL FOR AY 2008-09 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(A) TRUE COPY OF THE APPEAL FOR AY 2009-10 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(B) TRUE COPY OF THE APPEAL FOR AY 2010-11 E- FILED ON BEFORE THE 2ND RESPONDENT. EXHIBIT P7(C) TRUE COPY OF THE APPEAL FOR AY 2011-12 E- FILED ON BEFORE THE 2ND RESPONDENT.

WP(C).Nos.3377,3390,3423 & 3438 OF 2020 14 EXHIBIT P8 TRUE COPY OF THE CONSOLIDATED STAY PETITION FILED FOR AY-2008-09 IN 2011-12 BEFORE THE 2ND RESPONDENT.

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